Onifade Hakeem Olayinka

Department of Accounting, Crescent University, Abeokuta, Ogun State, Nigeria

hakeemonifade@gmail.com

2 Publications

39 Views

4 Downloads

Publications 2

Research Article Vol. 11, Issue 1

COST CONTROL MEASURES AND OPERATIONAL PERFORMANCE OF PHARMACEUTICAL FIRMS IN NIGERIA: EVIDENCE FROM SELECTED COSTING METHODS

Onifade Hakeem Olayinka^*, Momoh Yusuf Chris, Olaonipekun Oluwatosin Omotolani

This study examines the relationship between cost control measures and operational performance in Nigerian pharmaceutical firms. Cost control is proxied by three costing methods, namely Activity-Based Costing, Traditional or Full Absorption Costing, and Standard Costing Techniques, while operational performance is proxied by brand loyalty, customer...

DOI: 10.68022/kajarap.2026.kee1frs4

Jun, 2026 Vol. 11, Issue 1 18 views 3 downloads

PDF

Research Article Vol. 11, Issue 1

AUDIT QUALITY AND EARNINGS QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Onifade Hakeem Olayinka^*, Oladele Deborah Bukola, Ajani Sodiq Olayemi, Adedoyin Olubukola Ojegoke

This study examined the effect of audit quality on earnings quality of listed deposit money banks in Nigeria, focusing on audit firm size, audit fees, and auditor tenure as determinants of discretionary accruals (earnings quality proxy). It was motivated by concerns over earnings manipulation and weak financial reporting despite regulatory oversigh...

DOI: 10.68022/kajarap.2026.m3ziwaix

Jun, 2026 Vol. 11, Issue 1 21 views 1 downloads

PDF

Back to Articles